Contribution of Professor Alicja Jaruga to the development of accounting research directions

This article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of the achievements in these areas of research. The...

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Main Authors: Przemysław Kabalski, Joanna Szwajcar
Format: Article
Language:English
Published: Rada Naukowa SKwP 2014-12-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0003.3497
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author Przemysław Kabalski
Joanna Szwajcar
author_facet Przemysław Kabalski
Joanna Szwajcar
author_sort Przemysław Kabalski
collection DOAJ
description This article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of the achievements in these areas of research. The issues explored by Professor Jaruga include the conceptual framework of financial reporting, socio-economic determinants of reporting models, legal and institutional context of financial reporting, intellectual capital and social responsibility reporting, valuation concepts (also in inflationary environments) and a broad range of other topics, both general and specific. Professor Jaruga’s definitions, ideas and conclusions form part of the canon of Polish accounting thought, and her research provides a model and inspiration for future genera-tions of researchers exploring issues in financial reporting.
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publishDate 2014-12-01
publisher Rada Naukowa SKwP
record_format Article
series Zeszyty Teoretyczne Rachunkowości
spelling doaj-art-c5bdc884fda048ee98f9803e539ae2412025-08-20T02:11:38ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2014-12-01201480(136)71910.5604/16414381.114075701.3001.0003.3497Contribution of Professor Alicja Jaruga to the development of accounting research directionsPrzemysław KabalskiJoanna SzwajcarThis article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of the achievements in these areas of research. The issues explored by Professor Jaruga include the conceptual framework of financial reporting, socio-economic determinants of reporting models, legal and institutional context of financial reporting, intellectual capital and social responsibility reporting, valuation concepts (also in inflationary environments) and a broad range of other topics, both general and specific. Professor Jaruga’s definitions, ideas and conclusions form part of the canon of Polish accounting thought, and her research provides a model and inspiration for future genera-tions of researchers exploring issues in financial reporting.http://ztr.skwp.pl/gicid/01.3001.0003.3497sprawozdawczość finansowafinancial reportingsprawozdania finansowefinancial statements
spellingShingle Przemysław Kabalski
Joanna Szwajcar
Contribution of Professor Alicja Jaruga to the development of accounting research directions
Zeszyty Teoretyczne Rachunkowości
sprawozdawczość finansowa
financial reporting
sprawozdania finansowe
financial statements
title Contribution of Professor Alicja Jaruga to the development of accounting research directions
title_full Contribution of Professor Alicja Jaruga to the development of accounting research directions
title_fullStr Contribution of Professor Alicja Jaruga to the development of accounting research directions
title_full_unstemmed Contribution of Professor Alicja Jaruga to the development of accounting research directions
title_short Contribution of Professor Alicja Jaruga to the development of accounting research directions
title_sort contribution of professor alicja jaruga to the development of accounting research directions
topic sprawozdawczość finansowa
financial reporting
sprawozdania finansowe
financial statements
url http://ztr.skwp.pl/gicid/01.3001.0003.3497
work_keys_str_mv AT przemysławkabalski contributionofprofessoralicjajarugatothedevelopmentofaccountingresearchdirections
AT joannaszwajcar contributionofprofessoralicjajarugatothedevelopmentofaccountingresearchdirections